State & Local

  • December 01, 2025

    Calif. Appeals Office Upholds LLC Tax On Remote Retailer

    A company contracting with Amazon to store and deliver its products in California does business in the state and is subject to its minimum tax on limited liability companies, the state Office of Tax Appeals said in an opinion released Monday.

  • December 01, 2025

    Calif. Couple Not Entitled To Penalty Abatement, OTA Says

    A California couple is not eligible for an abatement of penalties for failing to file a timely return after it was requested because they were not able to offer an adequate explanation for their delays, the Office of Tax Appeals ruled. 

  • December 01, 2025

    Mo. Hospital Tax Exemption Nixed On Jurisdictional Grounds

    A Missouri hospital failed to follow the correct protocols for appealing its property tax exemption statute; therefore the state Tax Commission can't consider the appeal, the commission said. 

  • December 01, 2025

    Wis. Judge Dismisses Tribal Tax Suit Over Standing Issues

    A Wisconsin federal judge dismissed a claim by homeowners that local political jurisdictions of the Menominee Indian Tribe joined forces to increase their tax burden, saying the federal court can't grant the relief they seek.

  • December 01, 2025

    Calif. Wrongly Taxed Retirement Distribution, OTA Says

    The California Franchise Tax Board wrongly imposed income tax on a nontaxable distribution from a resident's retirement account, the state Office of Tax Appeals said in an opinion released Monday.

  • December 01, 2025

    Ill. Dept. Analyzes State Property Tax System Per 2024 Law

    The Illinois Department of Revenue said Monday that it's conducting a study of the state's property tax system as required by a law enacted last year.

  • November 26, 2025

    Colo. Group Says Oil, Gas Fees Are Taxes That Violate TABOR

    A nonprofit conservative advocacy group told a Colorado state court Tuesday that a 2024 law which imposes new fees on oil and gas producers is actually a tax and should be subject to a public vote as required by the Colorado Taxpayer's Bill of Rights.

  • November 26, 2025

    Split 6th Circ. Shields Baker Donelson, Not City Councilman

    In a published opinion, the Sixth Circuit has found that Baker Donelson Bearman Caldwell & Berkowitz PC is shielded by qualified immunity as outside counsel for the city of Nashville in litigation over the law firm's firing of a city election commission chair and member of the firm.

  • November 26, 2025

    State & Local Tax Takeaways From November

    From a win for A&E Television Networks over New York City's unincorporated business tax to Colorado voters' approval of ballot measures to raise income taxes on high earners, November was a lively month for state and local tax. Here, Law360 looks at these and other state and local tax highlights from the past month.

  • November 26, 2025

    Wis. Bill Seeks Sales, Use Tax Break For Contract Research

    Wisconsin would establish a sales and use tax exemption for qualified contract research services under a bill introduced in the state Assembly.

  • November 26, 2025

    ND Revenue Through October Slightly Higher Than Estimate

    North Dakota's general fund revenue from July through October edged ahead of estimates by $2.6 million, according to the state Legislative Council.

  • November 26, 2025

    Mich. General Revenue In October Up $285M From Last Year

    Michigan's general revenue collection in October exceeded last year's total by $285 million, the state Budget Office said in a report released Wednesday.

  • November 26, 2025

    Mo. County Can't Impose Additional Tax On Cannabis

    A Missouri county cannot impose an additional 3% excise tax on cannabis sales in its incorporated areas because it's not the prevailing taxing authority under state cannabis laws, the state Court of Appeals ruled. 

  • November 25, 2025

    Arby's Franchisee Tells Ark. Justices Biz Sale Wasn't Taxable

    An Oklahoma-based company that was once the largest Arby's franchisee did not receive business income that was taxable in Arkansas when it sold its business, the now-defunct corporation told the Arkansas Supreme Court, urging the justices to reject arguments by the state's tax agency.

  • November 25, 2025

    Mo. Dept. Pitches Changes To Consolidated Return Rules

    Missouri would require the common parent of an affiliated group filing a consolidated income tax return to be the one filing the return for it to be accepted under consolidated return changes proposed Tuesday by the Missouri Department of Revenue. 

  • November 25, 2025

    Delta Tells Justices Ore. Tax Violates Equal Protection Clause

    Oregon's taxation of the intangible personal property of Delta Air Lines unconstitutionally singles out a small group of taxpayers, the airline told the U.S. Supreme Court, urging it to reverse a state Supreme Court opinion.

  • November 25, 2025

    MTC Head To Depart Commission, Join Eversheds Sutherland

    Multistate Tax Commission executive director Gregory Matson will step down in early 2026 and enter private practice, he confirmed to Law360 on Tuesday.

  • November 25, 2025

    Mo. Dept. Pitches Resident Withholding Rule Change

    Missouri residents who work in another state with a lower income tax rate would be required to remit additional income tax to Missouri under a proposed rule change released Tuesday by the state Department of Revenue.

  • November 25, 2025

    The Tax Angle: Taxpayer Advocate Update, Tax Prom 2025

    From a look at changes underway at the Taxpayer Advocate Service to remarks by Senate Finance Committee Chairman Mike Crapo at the Tax Prom, the Tax Foundation's annual black tie event, here's a peek into a reporter's notebook on a few developing tax stories.

  • November 25, 2025

    Ore. Appraiser Failed To Report Income, Court Says

    An Oregon appraiser failed to explain $19,000 in unreported income for the 2019 tax year but substantiated some business travel expenses disputed by the state's Department of Revenue, the Oregon Tax Court said.

  • November 25, 2025

    Wis. Bill Seeks Sales, Use Tax Break For Nuclear Fusion Tech

    Wisconsin would create a sales and use tax exemption for various items used in nuclear fusion technology projects under a bill introduced in the state Assembly.

  • November 25, 2025

    NC Revenue For July Through Oct. Up $699M From Last Year

    North Carolina's general fund revenue collected from July through October beat last year's total by $699 million, the Office of the State Controller said.

  • November 24, 2025

    Mich. Justices To Weigh Burden Of Proof In Hangar Tax Fight

    The Michigan Supreme Court agreed to weigh a city's appeal of a decision that said the municipality had the burden of proof to show that a company's hangar leased from a regional airport authority was subject to tax.

  • November 24, 2025

    Toss Of Transient Tax Case Shouldn't Be Stayed, Hawaii Says

    Hawaii's motion in federal court to dismiss a complaint over the expansion of the state's transient occupancy tax to cruise ship passengers has progressed too far for the court to grant a stay of the motion, the state said in a filing.

  • November 24, 2025

    NY High Court Upholds Tax Exemption For Church Farm

    New York's highest court upheld a tax exemption for a church-owned property used to grow vegetables that were used for its food donations, saying in a ruling Monday that the town wrongly denied the exemption.

Expert Analysis

  • The Strategic Advantages Of Appointing A Law Firm CEO

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    The impact on law firms of the recent CrowdStrike outage underscores that the business of law is no longer merely about providing supplemental support for legal practice — and helps explain why some law firms are appointing dedicated, full-time CEOs to navigate the challenges of the modern legal landscape, says Jennifer Johnson at Calibrate Strategies.

  • How Cos. Can Build A Strong In-House Pro Bono Program

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    During this year’s pro bono celebration week, companies should consider some key pointers to grow and maintain a vibrant in-house program for attorneys to provide free legal services for the public good, says Mary Benton at Alston & Bird.

  • Home Canning Makes Me A Better Lawyer

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    Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.

  • Sound Ideas And An Ill-Advised Gamble: SALT In Review

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    From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Use The Right Kind Of Feedback To Help Gen Z Attorneys

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    Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.

  • Congress Can And Must Enact A Supreme Court Ethics Code

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    As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.

  • The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan

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    Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.

  • State Of The States' AI Legal Ethics Landscape

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    Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.

  • 8 Childhood Lessons That Can Help You Be A Better Attorney

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    A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.

  • Challenge To Ill. Card Fee Law Explores Compliance Hurdles

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    A recent federal lawsuit challenging an Illinois law that will soon forbid electronic payment networks from charging fees for processing the tax and tip portions of card transactions, fleshes out the glaring compliance challenges and exposure risks financial institutions must be ready to face next summer, says Martin Kiernan at Amundsen Davis.

  • This Election, We Need To Talk About Court Process

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    In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.

  • Letting The People Decide: SALT In Review

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    RSM's David Brunori offers a look at tax-related ballot questions before the voters in 16 states this fall.

  • Mental Health First Aid: A Brief Primer For Attorneys

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    Amid a growing body of research finding that attorneys face higher rates of mental illness than the general population, firms should consider setting up mental health first aid training programs to help lawyers assess mental health challenges in their colleagues and intervene with compassion, say psychologists Shawn Healy and Tracey Meyers.

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